Caută
Afișează articolele 1-10 of 10
Determination of the Effectiveness of Information Security and Audit Accounting IT Informational Program
(“Dunarea de Jos” University of Galati, 2014)
In the current society, there are many options regarding the use of computer programs for
the processing of accounting information. In this paper we propose to develop the method
of approach, in terms of technical IT ...
Interest - “Loan Cost” or “Sin”?
(“Dunarea de Jos” University of Galati, 2014)
Interest has appeared from the people need to borrow main agricultural products. Over the
time, it has been the subject for many theories - for interest, and against interest- all of
them having various reasons. Church ...
Importance of delivery conditions in the external price calculation
(Editura Universităţii "Dunărea de Jos" Galaţi, 2005)
The delivery conditions of the merchandise at export, established by the rules INCOTERMS
2000, influence the external price structure. There are some conditions in which the external price
includes only the value of the ...
Particulars of Leasing Contracts Entries According to IAS 17
(Universitas Galatiensis, 2006-01)
Leasing operations are today an efficient means for the leasing companies to sell
long-term use goods under advantageous conditions of price and delivery terms
while third companies become owners without outstanding ...
Tax and Accounting Aspects of the Assignment of Debts
(“Dunarea de Jos” University of Galati, 2014)
The assignment of debts is the Convention by which the transferor lender submits a claim
against the assignee to a third party. According to the MPF. 1898/2013 for amending and
completing the accounting Regulations ...
Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
(“Dunarea de Jos” University of Galati, 2013)
The state monopolies set over the gambling market are a propensity of society nature,
actually of her moral fundaments, so the aim of this paper is to analyses gambling
monopoly as a solution of moral economy. The term ...
Study on the Application of the Prudence Principle in Accounting of Credit Institutions
(“Dunarea de Jos” University of Galati, 2014)
With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No.
27/2010, International Financial reporting standards (IFRS) have become the basis of the
accounting system used by credit institutions in ...
The Reflection of the Governmental Subsidies According to IAS 20 in Accountancy
("Dunarea de Jos" University of Galati, 2009-01)
The governmental subsidies refer to the assistance given to a
company by the government in exchange of respecting some conditions
regarding the operation activities. They can be: afferent to the assets,
incomes or ...
The Cost of Medical Services per Patient and the Efficiency of Hospital Care Activity – an Insight from the Romanian Hospitals
(Universitatea "Dunărea de Jos” din Galați, 2016)
The cost of medical services is a concept which cannot be overlooked from the managerial strategy of hospitals, given the fact that it reflects the expenses incurred in order to make the medical act possible. It adds up ...
Accounting and Fiscality in the Ottoman Empire
(“Dunarea de Jos” University of Galati, 2013)
The Ottoman Empire was an imperial superpower that manifested its domination in the
Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the
ottomans ruled over three continents, meaning 19,9 ...